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Finance Act 2018 - Enhanced Substance Requirements

Following the enactment of the Finance (Miscellaneous Provisions) Act 2018 (“FA 2018”) and in line with the Organisation for Economic Co-operation and Development (“OECD”) recommendations, the Financial Services Commission (“FSC”) has provided indicative guidelines, in the form of Circular Letter CL1-121018, for substance requirement for the different legal entities composing the new global business framework.

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Finance Act 2018: A changing tax landscape for global businesses

In an increasingly global economy, the Mauritian government wishes to safeguard its position as a reputable jurisdiction for doing local and international business. It has therefore committed to implementing some of the Base Erosion and Profit Shifting ('BEPS') recommendations set out by the Organisation for Economic Co-operation and Development ('OECD'). These measures are set out in the Finance (Miscellaneous Provisions) Act 2018 (‘FA2018’) and aim at harmonizing the existing provisions of business licensing to conform to international standards.

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SAFYR UTILIS LTD Corporate Video

Presentation of SAFYR UTILIS

 

 

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